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A taper bit's primary function lies in its unique design. It features a non-uniform diameter along its length, with the cutting edge being narrower than the shank, resulting in a tapering effect as it drills into the material. The percentage mentioned in 'taper bit' refers to the angle or slope of the taper. For instance, a 1% taper over a 1-foot length would mean that the bit narrows by 1/100th of its starting diameter over that distance.

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When choosing a 32mm drill bit, users must consider the material they intend to penetrate. HSS bits are suitable for most general purposes, offering a good balance of hardness and toughness. They can efficiently drill through wood, plastic, and softer metals like aluminum. However, for more challenging materials such as stainless steel or masonry, a cobalt drill bit might be preferable due to its enhanced durability and ability to maintain sharpness at higher temperatures.

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